Fla. Admin. Code R. 65A-1.705
(1) The Family-Related Medicaid technical eligibility factors.
(c) An absence from the home of less than 30 days does not affect Medicaid eligibility. An individual is considered to be temporarily absent and may be eligible for Medicaid, under the following conditions:
1. The parent or relative continues to exercise care and control of the child during the absence.
2. A definite plan exists for the absent child or parent/relative to return to the home at the end of the temporary period.
(2) Standard Filing Unit (SFU).
(b) Individuals claimed as a tax dependent: For individuals who expect to be claimed as a tax dependent by another taxpayer for the taxable year in which an initial determination or renewal of eligibility is being made, the SFU consists of the taxpayer claiming such individual as a tax dependent, except that the SFU must be determined in accordance with paragraph (c) of this section. Such individuals include:
1. Individuals other than a spouse or a natural, adopted, or stepchild who expect to be claimed as a tax dependent by another taxpayer;
2. Individuals under age 19, or in the case of full-time students under age 21, who expect to be claimed by one parent as a tax dependent and are living with both parents but whose parents do not expect to file a joint tax return; and
3. Individuals under age 19, or in the case of full-time students under age 21, who expect to be claimed as a tax dependent by a parent not living in the home. For purposes of this subparagraph:
a. A court order or binding separation, divorce, or custody agreement establishing physical custody controls; or
b. If there is no such order or agreement or in the event of a shared custody agreement, the custodial parent is the parent with whom the child spends most nights.
(c) Individuals who neither file a tax return nor are claimed as a tax dependent. In the case of individuals who do not expect to file a federal tax return and do not expect to be claimed as a tax dependent for the taxable year in which an initial determination or renewal of eligibility is being made, or who are described in subparagraph (4)(b)1., (4)(b)2., or (4)(b)3. of this section, the SFU consists of the individual and, if living with the individual:
1. The individual’s spouse;
2. The individual's natural, adopted or stepchildren under age 19 or, in the case of full-time students, age 21; and
3. Individuals under age 19, or in the case of full-time students under age 21, the individual's natural, adoptive, and stepparents and natural, adoptive, and stepsiblings under age 19, or in the case of full-time students under age 21.
Rulemaking Authority 409.818, 409.919 FS. Law Implemented 409.902, 409.903, 409.904, 409.818, 409.919 FS. History–New 10-8-97, Amended 9-28-98, 4-5-99, 11-23-99, 2-15-01, 9-24-01, 4-1-03, 6-26-08, 9-16-08, 2-26-20.